Spandana Sphoorty Financial Limited (SPANDANA) — Working Capital to Net Assets Ratio
Spandana Sphoorty Financial Limited (SPANDANA) has a Working Capital to Net Assets ratio of 90.5% as of March 2025. Working capital of Rs23.83 Billion (current assets of Rs66.76 Billion minus current liabilities of Rs42.93 Billion) is measured against net assets of Rs26.33 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Spandana Sphoorty Financial Limited net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Spandana Sphoorty Financial Limited Working Capital to Net Assets (2013–2025)
This chart shows how Spandana Sphoorty Financial Limited's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2025, the ratio stands at 90.5%, reflecting working capital of Rs23.83 Billion against net assets of Rs26.33 Billion INR. Check tangible equity quality of Spandana Sphoorty Financial Limited to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Spandana Sphoorty Financial Limited (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Spandana Sphoorty Financial Limited from 2013 to 2025, covering 13 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see SPANDANA stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 90.5% | Rs23.83 Billion | Rs26.33 Billion | Rs66.76 Billion | Rs42.93 Billion | ▲ +10.7 pp |
| 2024 | 79.8% | Rs29.10 Billion | Rs36.45 Billion | Rs94.64 Billion | Rs65.55 Billion | ▼ -204.1 pp |
| 2023 | 284.0% | Rs88.01 Billion | Rs30.99 Billion | Rs88.05 Billion | Rs40.23 Million | ▲ +201.9 pp |
| 2022 | 82.0% | Rs25.35 Billion | Rs30.90 Billion | Rs49.64 Billion | Rs24.29 Billion | ▲ +16.4 pp |
| 2021 | 65.7% | Rs18.06 Billion | Rs27.51 Billion | Rs54.65 Billion | Rs36.59 Billion | ▲ +25.6 pp |
| 2020 | 40.1% | Rs10.53 Billion | Rs26.27 Billion | Rs37.01 Billion | Rs26.48 Billion | ▼ -43.2 pp |
| 2019 | 83.3% | Rs15.75 Billion | Rs18.90 Billion | Rs37.90 Billion | Rs22.16 Billion | ▼ -151.3 pp |
| 2018 | 234.6% | Rs32.62 Billion | Rs13.91 Billion | Rs33.04 Billion | Rs418.45 Million | ▲ +80.8 pp |
| 2017 | 153.7% | Rs14.26 Billion | Rs9.28 Billion | Rs14.93 Billion | Rs669.89 Million | ▲ +99.0 pp |
| 2016 | 54.7% | Rs1.01 Billion | Rs1.84 Billion | Rs12.15 Billion | Rs11.14 Billion | ▲ +824.7 pp |
| 2015 | -770.0% | Rs2.79 Billion | Rs-361.84 Million | Rs11.73 Billion | Rs8.94 Billion | ▼ -1114.4 pp |
| 2014 | 344.4% | Rs-368.92 Million | Rs-107.11 Million | Rs257.75 Million | Rs626.68 Million | ▲ +1688.3 pp |
| 2013 | -1343.9% | Rs1.41 Billion | Rs-104.85 Million | Rs1.73 Billion | Rs317.49 Million | — |